v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Significant Accounting Policies [Abstract]  
Schedule of Basic and Diluted Net Income Per Ordinary Share

The following tables reflect the calculation of basic and diluted net income per ordinary share (in dollars, except per-share amounts):


 

 

For the Three Months Ended

June 30,

 

 

For the Six Months Ended June 30,



For the Period from
January 7, 2025
(Inception) Through
June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 


 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 



Basic net income per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Allocation of net income

 

$

1,267,146

 

 

$

458,702

 

 

$

328,395

 

 

$

271,162

 

 

$

2,675,097

 

 

$

968,373

 

 

$

220,813

 

 

$

335,922

 



Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Basic weighted-average shares outstanding

 

 

23,000,000

 

 

 

8,325,900

 

 

 

8,846,154

 

 

 

7,304,423

 

 

 

23,000,000

 

 

 

8,325,900

 

 

 

4,600,000

 

 

 

6,997,980

 



Basic net income per ordinary share

 

$

0.06

 

 

$

0.06

 

 

$

0.04

 

 

$

0.04

 

 

$

0.12

 

 

$

0.12

 

 

$

0.05

 

 

$

0.05

 




 

 

 

For the Three Months Ended

June 30,

 

 

For the Six Months Ended June 30,



For the Period from
January 7, 2025
(Inception) Through
June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 


 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 

 

Redeemable

Class A

 

 

Non-redeemable

Class A

and Class B

 



Diluted net income per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Allocation of net income

 

$

1,267,146

 

 

$

458,702

 

 

$

316,343

 

 

$

283,214

 

 

$

2,675,097

 

 

$

968,373

 

 

$

206,566

 

 

$

350,169

 



Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



Basic and diluted weighted-average shares outstanding

 

 

23,000,000

 

 

 

8,325,900

 

 

 

8,846,154

 

 

 

7,919,746

 

 

 

23,000,000

 

 

 

8,325,900

 

 

 

4,600,000

 

 

 

7,797,900

 



Diluted net income per ordinary share

 

$

0.06

 

 

$

0.06

 

 

$

0.04

 

 

$

0.04

 

 

$

0.12

 

 

$

0.12

 

 

$

0.04

 

 

$

0.04

 



 

Schedule of Class A Ordinary Shares Subject to Possible Redemption

 

 

Shares

 

 

Amount

 

Gross proceeds

 

 

23,000,000

 

 

$

230,000,000

 

Less:

 

 

  

 

 

 

 

 

Proceeds allocated to Public Rights

 

 

— 

 

 

 

(3,404,000

)

Class A ordinary shares issuance costs

 

 

— 

 

 

 

(14,094,400

)

Plus:

 

 

  

 

 

 

 

 

Accretion of carrying value to redemption value

 

 

— 

 

 

 

23,131,965

 

Class A ordinary shares subject to possible redemption, December 31, 2025

 

 

23,000,000

 

 

 

235,633,565

 

Plus:

 

 

 

 

 

 

 

 

Accretion of carrying value to redemption value

 

 

 

 

 

2,041,625

 

Class A ordinary shares subject to possible redemption, March 31, 2026

 

 

23,000,000

 

 


237,675,190

 

Plus:

 

 

 

 

 

 

 

 

Accretion of carrying value to redemption value

 

 

 

 

 

2,101,551

 

Class A ordinary shares subject to possible redemption, June 30, 2026

 

 

23,000,000

 

 

$

239,776,741